Sir Alex Ferguson broke the British transfer record five times at Manchester United, but was lamenting the lack of value in the market by the time his Old Trafford reign came to an end two years ago.

While some thought he was making excuses for the Glazer family, the dawn of the Gaal-actico era has certainly exploded that myth. United had already spent £37.1m on Juan Mata before the arrival of Louis van Gaal sparked a £150m spending spree under new Old Trafford chief Ed Woodward.

Another £80m has gone on signings this summer and the Dutchman still says he is missing a star player in the Lionel Messi or Cristiano Ronaldo mould.

Angel di Maria jokes with Louis van Gaal after joining Manchester United for £60m last summer

Di Maria was the kind of big-name signing that had United fans excited before the start of the season

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Seeing United back among the big spenders has caught the fans' imagination after the frugality of Ferguson's final years, but they are well aware there is no guarantee that it will buy them success.

No-one epitomises that fact more than Angel di Maria, the most expensive signing of them all at £59.7m who is on the brink of joining Paris Saint-Germain just 12 months after his much heralded arrival from Real Madrid.

Di Maria's problems at United have been well documented. The bright start with three goals in his first four games – including that sumptuous dinked finish at Leicester – followed by a gradual, and at times baffling, decline.

The last of those three Premier League goals came against Everton in early October. Even Radamel Falcao scored more. Di Maria was also on target against Yeovil in the FA Cup in January, but by the time he was sent off against Arsenal later in the competition, his circumstances had changed dramatically.

Di Maria began his Manchester United career in fine form, scoring this stunning goal against Leicester

But the Argentine's Old Trafford career ended in ignominy when he went off injured against Hull

An attempted break-in at the Argentine's home in Cheshire unsettled the player and his family, and the combination of problems on and off the field began to turn his thoughts towards a move away.

However, as United prepare to take a £15m loss on arguably their biggest flop since Juan Sebastian Veron, questions must be asked of their handling of the whole affair.

In their rush to make a marquee signing from Madrid last summer and land a player who had been voted man of the match in the Champions League final three months earlier, did they actually assess Di Maria's suitability for English football? The player himself was understood to favour a move to PSG in the first place.

Then, having seen Di Maria make a promising start in the Premier League, Van Gaal shunted his record signing around the team into a number of different positions. They included central midfield and striker, neither of which suited the 27-year-old's strengths.

Di Maria was shunted around various positions but none seemed to suit the former Real Madrid star

Di Maria is in Qatar to complete his medical ahead of his £44.4m move to Paris Saint-Germain

As Di Maria began to struggle, there was no arm around the shoulder. Van Gaal criticised him publicly for the red card against Arsenal and put him on the bench for six games after he returned from suspension.

Di Maria was restored to the line-up for the final game of the season at Hull but lasted less than half an hour before limping off injured in a goalless draw. It will prove to be an appropriately forlorn image of his last appearance in a United shirt.

There were reports that he did not buy into Van Gaal's demanding work ethic in training or in games.

'He can't say he's had a marvellous season here,' said the Dutchman. 'You have to adapt to our philosophy and that's also difficult for him, probably. Di Maria has to adapt to the English rhythm of the game. That's a high standard and a big difference with other countries.'

But it has been handled poorly to the last. Di Maria's no-show on United's tour of the United States, and Van Gaal's peculiar claims that he did not know where he was, were unbecoming of the club and the man they made the most expensive signing in the history of British football.

As Di Maria heads for France, it is not an episode that either side will reflect on fondly. Maybe Ferguson was right after all.